l9n/ Mississippi

2022 Regular Session

House Bill 245

Income tax and sales tax liability; revise method of collecting from public officers or employees.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 1, 2022. The 2022 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTIONS 27-7-45 AND 27-7-55, MISSISSIPPI CODE OF 1972, TO REMOVE PROVISIONS THAT PROVIDE THAT IF ANY OFFICER OR EMPLOYEE OF THE STATE OR A POLITICAL SUBDIVISION THEREOF DOES NOT PAY STATE INCOME TAX BY AUGUST 15 AFTER SUCH INCOME TAX BECOMES DUE AND PAYABLE, THAT HIS WAGES, SALARY OR OTHER COMPENSATION SHALL BE WITHHELD AND PAID TO THE DEPARTMENT OF REVENUE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY PURSUE ANY AND ALL REMEDIES FOR COLLECTION THAT ARE AVAILABLE TO IT IN THE COLLECTION OF INCOME TAXES OWED BY PERSONS WHO ARE NOT PUBLIC OFFICERS OR EMPLOYEES; TO PROVIDE THAT ANY GARNISHMENT MADE IN ACCORDANCE WITH LAW SHALL BE FOR AN AMOUNT OF 25% OF THE EMPLOYEE'S OR OFFICER'S SALARY OR THE AMOUNT OF THE OUTSTANDING TAX LIABILITY, WHICHEVER IS LESS; TO AMEND SECTION 27-65-40, MISSISSIPPI CODE OF 1972, TO REMOVE PROVISIONS THAT PROVIDE THAT IF ANY OFFICER OR EMPLOYEE OF THE STATE OF MISSISSIPPI, OR ANY POLITICAL SUBDIVISION THEREOF, DOES NOT PAY THE STATE SALES TAX FOR WHICH HE IS RESPONSIBLE TO PAY WITHIN TWO MONTHS AFTER SUCH SALES TAX BECOMES DUE AND PAYABLE, HE IS NOT ELIGIBLE TO RECEIVE ANY SALARY OR OTHER EMOLUMENTS OF OFFICE FROM THE STATE, OR FROM ANY POLITICAL SUBDIVISION THEREOF, UNTIL THE SALES TAX, INTEREST AND PENALTY, ARE PAID IN FULL; TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY PURSUE ALL REMEDIES AGAINST A PUBLIC EMPLOYEE OR OFFICER AS ARE AVAILABLE AGAINST OTHER PERSONS WHO FAIL TO PAY TAXES LEVIED UNDER THE SALES TAX LAW; TO PROVIDE THAT ANY GARNISHMENT TAKEN AGAINST SUCH PUBLIC EMPLOYEE OR OFFICER SHALL BE FOR AN AMOUNT OF 25% OF THE EMPLOYEE'S OR OFFICER'S SALARY OR THE AMOUNT OF THE OUTSTANDING TAX LIABILITY, WHICHEVER IS LESS; TO AMEND SECTIONS 85-3-4 AND 7-7-43, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

Its course

January 4 to February 1, 2022, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action2 actions on 2 days

In the House of RepresentativesJan 4 to Feb 1 · stopped28 days

Ways and MeansJan 4 to Feb 1 · stopped28 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Jan 4 – Feb 1

  1. Jan 4Referred to the House committee on Ways and Means
  2. Feb 1Died in committee in the House
All 2 actions, as published
  1. Jan 4Referred To Ways and MeansHouse of Representatives
  2. Feb 1Died In CommitteeHouse of Representatives